The impact of the 2007 reforms in China on the quality of earnings
Siming Liu, Len Skerratt and Shaomeng Li
| Year of publication: |
May 2016
|
|---|---|
| Authors: | Liu, Siming ; Skerratt, Len ; Li, Shaomeng |
| Published in: |
Journal of Chinese economic and business studies. - Abingdon : Routledge, ISSN 1476-5284, ZDB-ID 2109541-3. - Vol. 14.2016, 2, p. 193-209
|
| Subject: | Earnings quality | IFRS and Chinese GAAP convergence | accounting reform | China | IFRS | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Reform | Bilanzrecht | Accounting law | Wirtschaftsreform | Economic reform | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/14765284.2016.1163003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011585567